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IN THE MATTER OF SANTA'S WORKSHOP, INC. v. BOARD OF ASSESSORS OF THE TOWN OF WILMINGTON

13 A.D.3d 1047 (2004)

787 N.Y.S.2d 478

In the Matter of SANTA'S WORKSHOP, INC., Respondent, v. BOARD OF ASSESSORS OF THE TOWN OF WILMINGTON, Appellant.

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 30, 2004.

Peters, J.

On July 27, 1999, petitioner commenced this tax certiorari proceeding, alleging that respondent overassessed its property known as Santa's Workshop, located in the Town of Wilmington, Essex County. On July 30, 2003, petitioner filed a note of issue and certificate of readiness and provided its net income statement by July 29, 2003. Respondent moved to strike the note of issue and certificate of readiness due to petitioner's failure to comply with 22 NYCRR...

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